J Smart Co Contractors PLC (SMJ) — Working Capital to Net Assets Ratio
J Smart Co Contractors PLC (SMJ) has a Working Capital to Net Assets ratio of 17.2% as of January 2026. Working capital of GBX22.31 Million (current assets of GBX31.80 Million minus current liabilities of GBX9.49 Million) is measured against net assets of GBX129.68 Million. A higher ratio indicates strong short-term liquidity financed by the equity base. See SMJ equity to assets ratio to measure how much of total assets are equity-financed.
WC/NA Ratio
Working Capital
Current Assets
Current Liabilities
J Smart Co Contractors PLC Working Capital to Net Assets (1986–2025)
This chart shows how J Smart Co Contractors PLC's Working Capital to Net Assets ratio has evolved across 40 annual periods from 1986 to 2025. As of January 2026, the ratio stands at 17.2%, reflecting working capital of GBX22.31 Million against net assets of GBX129.68 Million GBX. Check SMJ tangible net assets ratio to evaluate the tangible quality of the company's equity base.
Annual Working Capital to Net Assets for J Smart Co Contractors PLC (1986–2025)
The table below presents the year-by-year Working Capital to Net Assets ratio for J Smart Co Contractors PLC from 1986 to 2025, covering 40 annual filings. Each row shows current assets, current liabilities, working capital, net assets, the ratio, and the change in percentage points compared to the prior year. For live market cap and the full company profile, see market cap of J Smart Co Contractors PLC.
| Year | WC/NA Ratio | Working Capital (GBX) | Net Assets | Current Assets | Current Liabilities | Change (pp) |
|---|---|---|---|---|---|---|
| 2025 | 23.4% | GBX30.54 Million | GBX130.60 Million | GBX45.95 Million | GBX15.41 Million | ▼ -7.8 pp |
| 2024 | 31.2% | GBX39.38 Million | GBX126.31 Million | GBX49.53 Million | GBX10.14 Million | ▲ +10.7 pp |
| 2023 | 20.5% | GBX25.72 Million | GBX125.47 Million | GBX39.12 Million | GBX13.40 Million | ▼ -6.3 pp |
| 2022 | 26.8% | GBX33.36 Million | GBX124.68 Million | GBX46.76 Million | GBX13.40 Million | ▲ +13.1 pp |
| 2021 | 13.7% | GBX15.54 Million | GBX113.38 Million | GBX30.16 Million | GBX14.62 Million | ▼ -6.0 pp |
| 2020 | 19.7% | GBX19.56 Million | GBX99.26 Million | GBX32.73 Million | GBX13.18 Million | ▼ -1.6 pp |
| 2019 | 21.3% | GBX21.37 Million | GBX100.28 Million | GBX37.77 Million | GBX16.41 Million | ▼ -0.9 pp |
| 2018 | 22.2% | GBX21.43 Million | GBX96.59 Million | GBX36.98 Million | GBX15.56 Million | ▼ -3.7 pp |
| 2017 | 25.9% | GBX24.33 Million | GBX93.86 Million | GBX37.66 Million | GBX13.34 Million | ▼ -0.5 pp |
| 2016 | 26.4% | GBX23.45 Million | GBX88.84 Million | GBX41.36 Million | GBX17.91 Million | ▼ -0.7 pp |
| 2015 | 27.1% | GBX24.06 Million | GBX88.95 Million | GBX40.79 Million | GBX16.72 Million | ▲ +1.9 pp |
| 2014 | 25.2% | GBX22.26 Million | GBX88.48 Million | GBX35.13 Million | GBX12.88 Million | ▲ +0.7 pp |
| 2013 | 24.4% | GBX22.26 Million | GBX91.12 Million | GBX35.52 Million | GBX13.26 Million | ▲ +3.8 pp |
| 2012 | 20.7% | GBX18.88 Million | GBX91.31 Million | GBX27.34 Million | GBX8.46 Million | ▼ -0.4 pp |
| 2011 | 21.1% | GBX20.59 Million | GBX97.56 Million | GBX36.16 Million | GBX15.56 Million | ▼ -0.6 pp |
| 2010 | 21.7% | GBX20.98 Million | GBX96.54 Million | GBX36.18 Million | GBX15.20 Million | ▼ -3.1 pp |
| 2009 | 24.8% | GBX22.90 Million | GBX92.31 Million | GBX38.71 Million | GBX15.81 Million | ▼ 0.0 pp |
| 2008 | 24.8% | GBX24.16 Million | GBX97.31 Million | GBX38.90 Million | GBX14.74 Million | ▲ +0.2 pp |
| 2007 | 24.6% | GBX22.67 Million | GBX92.14 Million | GBX27.80 Million | GBX5.13 Million | ▲ +12.0 pp |
| 2006 | 12.6% | GBX10.58 Million | GBX84.08 Million | GBX15.26 Million | GBX4.68 Million | ▲ +4.3 pp |
| 2005 | 8.2% | GBX6.15 Million | GBX74.60 Million | GBX10.74 Million | GBX4.59 Million | ▲ +2.6 pp |
| 2004 | 5.7% | GBX4.18 Million | GBX73.91 Million | GBX9.01 Million | GBX4.83 Million | ▼ -2.9 pp |
| 2003 | 8.6% | GBX5.83 Million | GBX67.99 Million | GBX9.67 Million | GBX3.84 Million | ▼ -2.4 pp |
| 2002 | 10.9% | GBX6.66 Million | GBX60.96 Million | GBX12.66 Million | GBX6.00 Million | ▲ +7.0 pp |
| 2001 | 3.9% | GBX2.21 Million | GBX56.90 Million | GBX9.21 Million | GBX7.00 Million | ▼ -2.2 pp |
| 2000 | 6.1% | GBX3.25 Million | GBX53.45 Million | GBX7.04 Million | GBX3.78 Million | ▼ -4.1 pp |
| 1999 | 10.2% | GBX4.69 Million | GBX45.99 Million | GBX8.29 Million | GBX3.60 Million | ▼ -2.9 pp |
| 1998 | 13.1% | GBX5.39 Million | GBX41.26 Million | GBX9.50 Million | GBX4.11 Million | ▲ +0.1 pp |
| 1997 | 12.9% | GBX5.00 Million | GBX38.72 Million | GBX9.07 Million | GBX4.08 Million | ▲ +2.0 pp |
| 1996 | 10.9% | GBX3.93 Million | GBX35.94 Million | GBX8.81 Million | GBX4.88 Million | ▲ +5.5 pp |
| 1995 | 5.4% | GBX1.82 Million | GBX33.36 Million | GBX7.58 Million | GBX5.77 Million | ▼ -1.0 pp |
| 1994 | 6.5% | GBX2.02 Million | GBX31.21 Million | GBX7.14 Million | GBX5.12 Million | ▲ +1.3 pp |
| 1993 | 5.2% | GBX1.55 Million | GBX29.88 Million | GBX6.17 Million | GBX4.62 Million | ▼ -2.1 pp |
| 1992 | 7.3% | GBX2.12 Million | GBX28.90 Million | GBX6.68 Million | GBX4.56 Million | ▲ +9.1 pp |
| 1991 | -1.8% | GBX-483.00K | GBX26.82 Million | GBX4.28 Million | GBX4.76 Million | ▼ -2.9 pp |
| 1990 | 1.1% | GBX244.00K | GBX21.82 Million | GBX4.72 Million | GBX4.48 Million | ▼ -10.0 pp |
| 1989 | 11.1% | GBX1.97 Million | GBX17.73 Million | GBX5.92 Million | GBX3.95 Million | ▼ -6.9 pp |
| 1988 | 18.0% | GBX2.56 Million | GBX14.21 Million | GBX5.46 Million | GBX2.90 Million | ▼ -20.4 pp |
| 1987 | 38.4% | GBX4.54 Million | GBX11.81 Million | GBX6.88 Million | GBX2.34 Million | ▼ -8.2 pp |
| 1986 | 46.6% | GBX5.17 Million | GBX11.11 Million | GBX7.35 Million | GBX2.18 Million | — |